The viscoelastic layer material is widely used to control the noise and vibration characteristics of the panel structure. This paper describes the design technology of the effective vibration damping treatment using the concept of the equivalent parameter of viscoelastic layer materials. Applying the equivalent parameter concepts based on theories of shell, it is possible to simulate the finite element analysis of damping layer panel treatments on the vibration characteristics of the structure. And it is achieved the reduced computational cost and the optimal design of topological distribution for the reduction of vibration effect.